United States v. Case & Co.

Inported Irish crochet laces made in Swatow, China, were invoiced and entered in two entries at a unit value of $1.37 Mexican money per tael. The appraiser appraised the laces at the invoice unit value, plus a commission of 6 per centum as to one entry and 7J4 per cen-tum as to the other. From that appraisement the importer appealed to reappraisement and that appeal was duly assigned to a general appraiser for hearing and determination.

On the hearing before the general appraiser the uncontradicted evidence established that the importer, by a written contract, employed one T. K. Chang to act…